Vijay Kumar Gauri Shanker - (1.) a registered partnership firm--with Pradeep Kumar Agarwal and Vijay Kumar Agarwal as its partners and Murlidhar Agrawal (father of these partners) and Prashant Kumar Agrawal son of the aforesaid Vijay Kumar Agarwal have filed present writ petition under Article 226 of the Constitution of India. All the petitioners are closely related being father, son and grandson (hereinafter called as "the petitioner"). The firm is engaged in sale of chemicals, namely, caustic soda, sodium hydro sulphate and maze starch, etc., and petitioner No. 1 and other petitioners have been submitting their return at Kanpur and assessed by the competent authority under the Income-tax Act, 1961 (called "the Act"). The Commissioner of Income-tax-I, Kanpur, vide impugned order dated January 23, 2004 (annexure 3 to the writ petition), exercising powers under Section 127(2) of the Act, transferred the assessment cases of the petitioners (particulars given in the schedule contained in the impugned order itself) from Kanpur to New Delhi.
(2.) Being aggrieved the petitioners have filed the present writ petition claiming writ, order or direction in the nature of certiorari to quash the impugned order of transfer dated January 23, 2004, and also a writ, order or direction in the nature of mandamus to restrain the Assistant Commissioner of Income-tax, Central Circle-9, Range-4, New Delhi/ respondent No. 2 from proceeding with the case in pursuance of its notice under Section 153A of the Act dated March 1, 2004 (annexure 4 to the petition).
(3.) Initially, the said Commissioner of Income-tax-I, Kanpur, served notices dated January 9, 2004/annexure 1 to the writ petition upon the petitioners to submit explanation, filed collectively as annexure 1 to the writ petition.;